Section 604. Collection of Pennsylvania Intergovernmental Cooperation Authority Taxes.
(a) General rule.--The Department of Revenue of the Commonwealth is charged with the administration, enforcement and collection of any tax imposed pursuant to section 601 and shall do so with respect to the tax authorized to be imposed by Chapter 5, under the administration, enforcement and collection procedures and subject to the fines, forfeitures, penalties and interest charges all as are provided for in the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and with respect to any other tax enacted under the authority of this chapter, under the administration, enforcement and collection procedures and subject to the fines, forfeitures, penalties and interest charges as shall be specified in the ordinance enacting such tax.
(b) Cost of collection.--The Department of Revenue of the Commonwealth, to cover its costs of administration, shall be entitled to retain a sum equal to costs of collection and shall inform the authority in writing monthly of the sum retained and the costs of collection reimbursed. To provide a timely forecast and assure consideration of the sum retained, the Department of Revenue of the Commonwealth shall estimate its costs of collection for the next succeeding fiscal year and provide the estimates, with all supporting details, to the chairperson and minority chairperson of the Appropriations Committee of the Senate and to the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives, with a copy to the authority. When the annual operating budget for the Department of Revenue of the Commonwealth is submitted to the General Assembly, the department shall also submit to the chairperson and minority chairperson of the Appropriations Committee of the Senate and to the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives the actual sums retained for costs of collection in the preceding fiscal year, together with all supporting details.
(c) Appointment of agents.--Except for the collection and enforcement of the tax authorized to be imposed by Chapter 5, the Department of Revenue of the Commonwealth is authorized to appoint as its agents, tax officers, clerks, collectors and other assistants, including revenue and legal departments of cities imposing a tax under this chapter, to collect and enforce any tax, including interest and penalties, imposed under authority of this chapter; provided, however, that any moneys collected by any such agent shall not be commingled with any other funds of such agent and must be segregated and paid over to the Department of Revenue of the Commonwealth at least every two weeks.